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GST LAWS
ACTS
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
CHAPTER III - LEVY AND COLLECTION OF TAX
Section 5 of IGST Act - Levy and collection
Section 6 of IGST Act - Power to grant exemption from tax
Section 6A of IGST Act - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
